Small Engine Troubleshooting Problems? Ask a Mechanic Now.
Do you have a voltmeter?
Have someone set on the seat. Push the clutch/brake in. Turn the key to on and then pull the pto switch out. Unplug the wires going to the pto clutch and see if you have voltage on those wires. If you have no voltage then you have a bad switch. It may be a bad ignition switch or the clutch switch since you have replaced the seat switch and the rio button.
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It sounds like the seat switch or the relay.